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V0227-23 ·13 February 2023 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption cannot be applied if the property ceased to be a primary residence more than two years before sale

A taxpayer inquired whether conflicts and threats from neighbours could waive the three-year residency requirement for the primary residence reinvestment exemption. The DGT ruled that, as the taxpayer had ceased residing in the property more than two years prior to the sale, the statutory period required to qualify it as a primary residence was not met.

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2023-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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